HomeMy WebLinkAbout02-0641
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REVo1Qol5-IO
INHERITANCE TAX RETURN
RESIDENT DECEDENT
REV-1500 EX (6-00)
.
C0MMONWEAL TH OF PENNSYLVANIA
. DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST AND MIDDLE INITIAL)
WALKER, MARY J.
DATEOFBIR H DATE OF DEATH
JULY7,1920 JULY 3,2002
(IF APPLICABLE) SURVIVING SPOU e's NAME (LAST, FIRST AND MIDDLE INITIAL)
OffiCIAL USE ONLY
FILE NUM.Eft
JiII.).1
COUNTY CODE
SOCIAL SECURITY NUMBER
201 - 18 - 8649
lc4-1
lM8t
NUMBER
02
YEAR
SOCIAL SECURITY NUMBER
L 1. Original Return _ 2. Supplemental Return 3. Remainder Return
(dates of death prior to 12-13-82)
4. Limited Estate _ 4a. Future Interest Compromise 5. Federal Estate Tax Return Req
(for dates of death after 12-12-82)
-2<_ 6. Decedent Died Testate _ 7. Decedent Maintained a Living Trust 8. Total No. of Safe Deposit Boxes
(Attach copy of Will) EX. A (Attach copy of Trust)
9. Litigation Proceeds Received _ 10. Spousal Poyerty Credit (date of death 11. Election to tax (Sec. 9113(A))
between 12-31-91 and 1-1.95) (Attach Sch 0)
NAME
HAROLD S. IRWIN, 11\
TELEPHONE NUMBER
717.243.6090
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages and Notes Receivable (Schedule D)
5. Cash, Bank Dep & Misc Personal Property (Sched E)
6. Jointly Owned Property (Schedule F)
7. Transfers I Misc. Property(Schedule G) (Schedule L)
8. Total Gross Assets (total lines 1-7)
9. Funeral Expenses & Administrative Costs (Sched H)
10. Debts, Mortgage Liabilities & Liens (Schedule I)
11. Total Deductions (total lines 9 & 1Q)
12. Net Value of Estate (line B minus Line 11)
13. Charitable and Governmental Bequests (schedule J)
14. Net Value Subject to Tax (line 12 minus line 13)
15. Amount of line 14 taxable at the spousal rate
16. Amount of Line 14 taxable at lineal rate
17. Amount of Une 14 taxable at sibling rate
18. Amount of Une 14 taxable at collateral rate
19. Tax due
COMPLETE MAILING ADDRESS
35 EAST HIGH STREET, SUITES 201/202
CARLISLE, PA 17013
(1)
37,500.00
(2)
0.00
(3)
0.00
(4)
13,138.93
(5)
0.00
(6)
0.00
(7)
0.00
(9)
14,611.90
(10)
29,619.83
OFFICIAL USE ONLY
!
N
~
(8)
50;638.93
(11)
44,231.73
(12
6,407.20
(13)
0.00
(14)
6,407.20
x - (15)
0.00
$ 6,407.20 x .045 ~ (16)
288.32
x .12 ~ (17)
0.00
X .15 = (18)
0.00
(19)
288.32
Decedent's Complete Address:
STREET ADDRESS
12 SOUTHSIDE DRIVE .
-
CITY I STATE I ZIP
NEWVillE PA 17241
Tax Payments and Credits:
1. Tax Due (Page 1 line 18)
2. Credits I payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
11l $288.32
Total Credits (M8+C)
(2)
3. Interest / Penalty if applicable
O. Interest
E. Penalty
TotallnteresVPenally (O+E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 line 20 to request a refund (4)
5. If Line 1 + Une 3 is greater than line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
(SA)
(5) $288,32
8. Enler Ihe lola' of line 5+5A. This is the BALANCE DUE. (58)$288.32
Make Check Payable to: REGISTER OF WILLS, AGENT
':~r -
PLEASE ANSWER THE FOllOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use of income of the property transferred; ...................................
b. retain the right to designate who shall use the property transferred or Its Income; ........
C. retain a reversionary interest; or ...........................................................................
d. receive the promise for life of either payments, benefits or care? ...............................
2. If death occurred on or before December 123, 1982, did decedent within two years preceding
death transfer property without receiving adequate consideration? If death occurred
after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ...... ...... ... ............ ............ ......... ........ ........ ....
3. Did decedent own an "in trust for" or payable upon death bank account or security
at his or her death? ......... ...... ......... ... ............... ............ .............................. ... '" ...... ......
4. Did decedent own an individual retirement account. annuity, or other non.probate property? ......
No
-1L
-1L
-1L
-1L
N/A
-1L
-.lL
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements. and to the best of my
knowledge and belief, it is true, correct and complete. Declaration of preparer other than personal representative is based on all information of which
preparer has any knowledge.
DATE 7.
AUGUST-t: ,2003
35 EAST HIGH STREET, C
Fordates of death on or after J
surviving spouse is 3% [72 P.S.
OA TE -?
RLlSlE, A 17013 AUGUSTl- /2003
1, 1994 d before January 1. 1995, the tax rate imposed on the net value of transfers to or or the use of the
16 (aH1.1)(i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or far the use of the surviving spouse is 0% [72 P.S.
Section 9116 (a)(1 .1)(JJ)J. The statute does not exemot a transfer to a surviving spouse from tax. and the statutory requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse IS the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate Imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural
parent, an adoptive parent, or a stepparent of the child is 0% l72 P.S. Section 9116 (a)(1.2)].
The tax rate imposed an the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P .5. Section
9116 (1.2)[72 P.S. Section 9116 (aH1)[.
The tax rate imposed an the net value of transfers to or for the use of the decedent's siblings is 12% f72 P.S. Section 9116 (a)(1.3)]. A sibling is defined,
under Section 9102. as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARY J. WALKER
(Property jointly..owned wlth Right of SUNivorship must be d\sclosed on Schedule F) AU real estate should be reported at fair market value
which is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to
buy or sell, both having reasonable knowledge of the relevant facts.
ITEM DESCRIPTION
NUMBER
REV-1502 EX + (12-85)
SCHEDULE A
REAL ESTATE
FILE NUMBER
2002 - 00641
VALUE AT DATE
OF DEATH
1.
37,500.00
REAL ESTATE lOCATED AT 12 SOUTHSIDE DRIVE, NEWVillE, PA 17241 (Value
based on sale price as shown on attached HUD-1 at Exhibit "8")
TOTAL (Also enter on Line 1, Recapitulation) $
37,500.00
(If more space is needed, insert additional sheets of same size.)
REV-1503 EX + (4-86)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RE$IDENT DECEDENT
ESTATE OF
MARY J. WALKER
(All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.)
ITEM DESCRIPTION
NUMBER
SCHEDULE B
STOCKS AND BONDS
FILE NUMBER
2002 - 00641
VALUE AT DATE
OF DEATH
NONE
TOTAL (Also enter on Line 2, Recapitulation)
NONO
(If more space is needed, inserladditional sheets of same size.)
REV-1504 EX + (3-92)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C
CLOSELY HELD STOCK
PARTNERSHIP AND PROPRIETORSHIP
ESTATE OF
MARY J. WALKER
Scbjijltjkl:Cji
ITEM
NUMBER
c
DESCRIPTION
FILE NUMBER
2002 - 00641
VALUE AT DATE
OF DEATH
NONE
TOTAL (Also enter on Line 3. Recapitulation)
NONE
(If more space is needed, insert additional sheets of same size.)
REV-1507 EX + (6-86)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE D
MORTGAGES AND NOTES
RECEIVABLE
ESTATE OF
MARY J. WALKER
(All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.)
ITEM DESCRIPTION
NUMBER
FILE NUMBER
2002 . 00641
VALUE AT DATE
OF DEATH
NONE
TOTAL (Also enter on Une 4, Recapitulation)
NONE
(If more space ;s needed, insert additional sheets of same size.)
REV-15G8 EX + 12-87)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RE.SIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
ESTATE OF
MARY J. WALKER
(All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.)
ITEM DESCRIPTION
NUMBER
FILE NUMBER
2002.00641
VALUE AT DATE
OF DEATH
1.
BELVEDERE MEDICAL CENTER - Refund
$
35.53
3.
HOFFMAN - ROTH FUNERAL HOME, INC. - Prepaid Funeral Expense Fund
M&T BANK - Checking Account No. 762520 (Value based on attached statement-
Exhibit "e")
7,500.00
2.
4.
PP&L - Refund
5,124.47
183.25
5.
PRUDENTIAL - Retirement Check
28.37
6.
REAL ESTATE TAX PRO.RATION
267.31
TOTAL (Also enter on line 5, Recapitulation) $
13,138.93
(If more space is needed. insert additional sheers of same size.)
REV-1509 EX + (12-88)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTArE OF
MARY J. WALKER
SCHEDULE F
JOINTLY -OWNED PROPERTY
FILE NUMBER
2002 - 00641
Joint tenant(s):
NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A.
B.
c.
Jointly-owned property'
ITEM LETTER DATE DESCRIPTION OF PROPERTY TOTAL DECO'S DOLLAR
NO. FOR MADE VALUE -I. INT. VALUE 0
JOINT JOINT OF ASSET DECEDENT'S
TENANT INTEREST
NONE
TOTAL (Also enter on Line 6, Recapitulation) NONE
(If more space is needed, insert additional sheets of same size.)
REV-1510 EX + (2-87)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
EST ArE OF FILE NUMBER
MARY J. WALKER 2002 - 00641
THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO A.NY OF THE QUESTlONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES.
SCHEDULE G
INTERVIVOS TRANSFERS &
MISC. NON.PROBATE PROPERTY
ITEM DESCRIPTION OF PROPERTY DATE OF
NUMBER incJude name of the transferee. their relationship to decedent. dale of transfer DEATH %OF EXCLUSION TAXABLE
VALUE OF DECO'S (if applicable) VALUE
ASSET INTEREST
NONE
TOTA.L (Also enter on Line 7, Recapitulation) NONE
(If more space is needed, insert additional sheets of same size.)
REV-1511 EX + (7-88)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
ESTATE OF
MARY J_ WALKER
FILE NUMBER
2002 - 00641
ITEM DESCRIPTION AMOUNT
NUMBER
A. Funeral Expenses:
1. HOFFMAN - ROTH FUNERAL HOME, INC. $ 7,31 S.SO
B. Administrative Costs;
1. Personal Representative Commissions:
Social Security Number of Personal Representative::
Year Commissions Paid:
2. Estimated Total Attorney Fees: HAROLD S. IRWIN, III 3,750.00
3. Family Exemption:
Claimant Relationship
Address of Claimant at decedent's death:
Street Address
City State Zip Code
4. Probate Fees: REGISTER OF WILLS 106.00
C. Miscellaneous Expenses:
1. REGISTER OF WILLS - File Inventory and Appraisement 25.00
2. HAROLD S. IRWIN, III . Notary Fees 10.00
3. AEGIS SECURITY INSURANCE COMPANY - Homeowners Insurance 51.00
4. CENTURY 21 - COON & ASSOCIATES - Real Estate Sales Commission 2,100.00
5. COMMONWEALTH OF PENNSYLVANIA - Real Estate Transfer Taxes 375.00
6. MABEL G. STITT - 2002 School Real Estate Taxes 219.40
7. HAROLD S. IRWIN, ill - attorney Fees on Real Estate Sale 260.00
TOTAL $ 14,611.90
REV.1512 EX + (1.93)
(If more space is needed, insert additional sheets of same size.)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARY J. WALKER
ITEM
NUMBER
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGES, LIABILITIES AND LIENS
FILE NUMBER
2002.00641
DESCRIPTION
AMOUNT
$ 39.26
23,161.91
5.82
1,373.28
4,642.60
396.96
1. PP&L - Electric Bill
2. SARAH A. TODD MEMORIAL HOME - Nursing Home Expenses
3. BELVEDERE MEDICAL CENTER - Medical Bill
4. CARLISLE REGIONAL MEDICAL CENTER - Medical Bill
5. PHARMERICA - Medical Bill
6. PHILHAVEN - Medical Bill
TOTAL (Also enter on Line 10. Recapitulation) $29,619.83
(If more space is needed, insert additional sheets of same size.)
REV-1513 EX + (2-87)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARY J. WALKER
SCHEDULE ..
BENEFICIARIES
FILE NUMBER
2002 . 00641
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR
NUMBER SHARE OF ESTATE
A. Taxable Bequests:
1. CAROLYN l WALKER DAUGHTER 50% RESIDUE
7 PINE RD APT 504
MT HOllY SPRINGS PA 17065
2. MARGARET R RICHWINE DAUGHTER 50% RESIDUE
3 MAURICE RD
MT HOllY SPRINGS PA 17065
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable and Governmental Bequests:
NONE
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on Line 13. Recapitulation) $
NONE
(If more space is needed, insert additional sheets of same s;ze.)
LAST WILL AND TESTAMENT
I, MARY J. WALKER, of 1000 South West Street, Carlisle. Cumberland County,
Pennsylvania 17013. do hereby make. publish and declare this to be my last will and
testament, hereby revoking all wills heretofore made by me.
1. I direct my personal representative to pay all of my debts. funeral and
administrative expenses as soon as convenient after my decease. I direct that all
inheritance taxes imposed or payable by reason of my death and interest and penalties
thereon with respect to all property, whether or not such property passes under this Will,
shall be paid by my personal representative out of my estate.
2. I authorize and empower my personal representative to sell any realty
and/or personalty owned by me at my death and not specifically devised or bequeathed
herein, at public or private sale or sales and to give good and sufficient deeds and/or
bills of sale therefore, in fee simple, as I could do if living. My representative is
authorized and empowered to engage in any business in which I may be engaged at my
death, for such period of time after my death as seems expedient to said representative.
3. I give. devise and bequeath all of my estate of whatever nature and
wherever situate to my children, share and share alike. the child or children of any
deceased child taking the share their parent would have taken if living.
4. I nominate and appoint Margaret R. Richwine and Carolyn L. Walker to be
the co-personal representatives of my estate, to serve without bond.
5. I suggest that my personal representative retain the services of Harold S.
Irwin, III, Carlisle, Pennsylvania in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 29th day of
November, 2001.
?r.17# _(,o~OEAL)
MARY .WA E
Signed, sealed, published and declared by the above-named person as and for a
last will and testament, in our presence, who at said person's request, in said person's
presence and in the presence of each other have hereunto set our names as
subscribing witnesses.
8~)J r2J~)
'i j vJ & fl. $aNtW-#v
ACKNOWLEDGMENT AND AFFIDAVIT
WE, MARY J. WALKER, RHONDA S. IRWIN and HEATHER A. BARBOUR,
the testatrix and witnesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that
the testatrix signed and executed the instrument as her last will and that she had signed
willingly, and that she executed it as her free and voluntary act for the purpose herein
expressed, and that each of the witnesses, in the presence and hearing of the testatrix,
signed the will as a witness and that to the best of their knowledge the testatrix was. at
that time, eighteen years of age or older, of sound mind and under no constraint or
undue influence.
. f-~~/i~ rd
HEATHER A. BARBOUR
.f]/A'l.i( ..to
.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
:ss:
Subscribed, sworn to and acknowledged before me by MARY J. WALKER the
testatrix herein, and subscribed and swom to before me by RHONDA S. IRWIN and
HEATHER A. BARBOUR, witnesses, this 29TH y of November, 2001.
I.
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"
SETTLEMENT STATEMENT
8 ~';lF OF ':JAN
! :]FHA 2 L.,Fml"1A J ~CCNV ~N!NS .. OVA 50CONV INS
'3 FILE NUMBER ::' lS.AN NUMBER
7
8 MORTGAGE :NS CASE NUMBER
ARrMENT OJ: HOUSING & URBAN DEVELOPMENT
\i,~ ~E -.,,:; tOlm :; ',I/:",rec 'c', ,"~e ,'-'I. J statement :JI.JC!u~i Sl!lfrleml:tnr ~:)SIS .l.mounrs ~d,(1 ~o dna::. '''!J :'l:tfllem''U'1 CJ9tJfl/ <lIe ;nown
. I~ms :nat~e<J "p.~ _ .~~'e .)dlO JulSICe ~tle ;,;Iosmg ''''e~ Jf~ :;ro....n ,""te 'or "fOI.'''dl,cnd; ,)(,f;J05e5 dra Jfe "01 'rlcluQed In !ne ~OlalS
,.,~ ~_,'~<l{)i-'~:)IKLJlo8Ci:~'
:\JA,\\E. :.~.C A.:'CPE:::~ ;:- ~,:'QO'J\:.'EP E NAME AND ADCRESS ::::;:- SE~'_E? ;: '-AME ":'r"JC ADDRESS OF lENCER
Jerrv _ \1cr-:ee
~2 So.;tr1 S,ce ::;r'~v,:!
New....ille =:>a 1 :"24'
Mary J NalKer Estate
3r-'i""la.:: ~"rporatlon
:-5 ....Lr>Cf Slre~t
h!I"'e5.5ar'~ Pa 187a:
G PROPERTY LOC;..TIO'"
12 South SIde Drive
Penn TownshIp, PA
CumOenanQ County Oe~r;S,I\lania
H SETTLEMENT AGEN, 23,2514049
Keystone Land Abstract Inc
i I SETTLEMENT DATE
,
i August 22, 2002
PLACE OF SETTLE!vlENT
1818 Hamll!on Street
Allentown =>,), 18~:4
,j SuMMAR-, :,;: S:'RROWER'S TRANSACT:QN
"< SUMM..:..R" C>=" SE,-_=R'S ~RANSACT10N
400 GROSS AMOUNT DUE TO SELLER:
100. GROSS AMOUNT DUE FROM BORROWER:
10j Contract Sales ::J':ce
102 Personal Properly
103 Se!1lement Charges to Borrower (Line 1400)
104
:05
3750C:)0 4C~ :onlla.:t Sales ::'ce
: 402 Personal Prooer.v
4,33850 i 403
1404
405
37500 GO
AC:/usrmenrs ,:':or '(ems ~aj(j 8r' Seller III advance
106 C;(yITOWIi Taxes to
107 COunty "7"axes ]8/22102 to 0110'103
406
22 33i 407
I
Adlustmenrs For terns Paid By Seller In advance
CltyiTown Taxes to
County Taxes
')8;22/02!0 01/01103
08/22/021007:01103
2283
244 48
108 Sc~,ool ~axes
109
'10
111
18i22102 (0 07101103
24448' 408 Sehoel Taxes
1'09
1410
1411
~412
'12
'20 :;ROSS ~MOl.iN~ CwE ,~RCM BORROWER 42,10581: ../20 GROSS AMOUNT" DuE TO SELLER
200. AMOUNTS PAlO BY OR IN BEHALF OF BORROWER: ~ 500. REDUCTIONS IN AMOUNT DUE TO SELLER:
20~ :JeDosl! or earnest money 50000' 501 Excess DepOSit ~See Instructions)
2C2 ::':nCioal ,.I.mOun!:::1 'jeW L:::anlSI 376563',502 Settlemenl Charqes:o SellerL,ne 1400\
::CJ :::..:st,nq :oanlS taf'er SL.c,ec: '.0 '503 ;::XI$tH:q ioan\s, taKen suore,: :0
3776731
335440
2(;'4 -am~ac=rec,t
29900 504 Payoff of first ~Of1c;aqe
: 505 '""'ayaH of seconQ MOr1qace
'506
i 507 'DepOSit 'Jlsb as :)roceecs '
i 508
'509
205
2CIJ
2C ~
2C'8
20<:'
~C:jus/lIlellts F,)r [e'-II:> 'jIJ/Jdlc.! Bv Seller
~UjustllJenl:> ~Gr 'Iems :,.inoal(} By Seller
21:J =Il'il~:::wn Taxes
~cun:', axes
3c:cc~ a~es
:0
510 ::'lv/Town Ta..es
'51' :OL.nl. ~axes
:0
:0
'0
'0
'5': Senoel Ta~es
:0
).,
5 ~ :
~:..:...-
:;'-1
','=;
5'5
2:3
5 ~ 5
'5~7
5:3
;5:9
2'"
,
218
,::'3
::::0 r:J -,.l,i.. PAID.9 yF::'P BORROWE.R 38455 d; : 5;:0 "o.rAL REDuC"'- AM:'"' :JLE SELLER
]00. CASH AT SETTLEMENT FROM/TO BORROWER: ! 600 CASH AT SETTLEMENT TO/FROM SELLER:
335440
j;';-'
:Lr:~:"mco..;nt ::>:e ::'cp,Sorrower (Line 12<J1
_"".,~ ':',-'IC,-,"I ::OJ,'::;::, ;:-~, 3crr::lwer ,L,{'e 22C)
42 105 g'~ 3ross .lrnounl ::ue"'o Seller 'Line 420\
38455,:3",,>3(": _ess ~,;-'JlH':llc"s :'-'~ Selle' ~jne 520)
)1...--; _':'~r-' ;( ~~'._ V
3GRROWE R
3135000,OL": ;;':;::),>-1 .: T ~
,~~CM SELLER
37767 31
) 354 40
34 .1,~ ~ 1
"~ .~';~'~'q~e~ ~e,e:::.;1.::' '~""'~':9~ ece>OI Qt a :cmpletea ;OCy ')1 cages 'j.~:1 '~1S ~Ialer"enl d. <In, JllacnmerlS 'ele"ed >0 "ere'"
::,cr."Q,^er _/ il "r,~.." St'lIer
BY
m~~,e
_er', _ \1cr<ee
.'I.,C ' J..e, ....,.... ',Il.o >U~.'
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ACCOUN~ NO.
ACCOUNT ~YPE
S~ATENENT PERIOD
PAGE
762520
CLASSIC CHECKING
JUN.08-JUL.09,2002
1 OF 1
00 4 04319N N 021
787
JOHN E WALKER
MARY J WALKER
7 PINE RD APT 504
MOUNT HOLLY SPRINGS PA 17065-1936
~IGH SrKtEr-CAKLl~LE
BEGINNING DEPOSITS & O~HER CURRENT ENDING
BALANCE OTHER ADDITIONS CNECKS PAID SUBTRA.CTIONS INTEREST PO BI\LAHCE
NO. ANOUNT NO.1 Af10UNT NO. r AHOUNT
4,373.93 2 69.43 41 104.47 2 173 22 0.00 5.065.67
ACCOUNT SUMMARY
POSTING DEPOSITS,INTEREST cHECkS & OTHER DAILY --
DATE TRANSACTION DESCRIPTION & OTHER ADDITIONS sUBTRACTIONS BALANCE __
Ob-OS-02 BEGINNING BALANCE $ct, 3.75 .<13
06-12-02 CHECK NUNBER 35B1 5 82 4,368.:"1
06-13-02 PEOPLES BEN LIfE INSURANCE 010XUOlll34 12 99 4,3!l5.12
, 06-17-02 CNECK NUNBER 3580 5l. 00 4.304. ].2
06-19-02 CHECX HUMBER 3582 28 00 4,276.1.2
06-24-02 CNECK NUMBER 3583 19 65 4.256Jt7
07-03-02 US TREASURY 303 SOC SEC 2040169060 SSA 86S.DC 5,124.47
07-08-02 DEPOSIT 101.4! 5,225.40
07-09-02 GUARDIAN ALLIANZ EFT 20601438 lbO.23 5,065.07
,
, ENDING BALANCE $5,065.67
ACCOUNT ACTIVITY
CHECKS PAID SUHHARY
=:=J
3580 06-17-02
35S3 06-24-02
5LOO
19.65
35S1 06-12-02
5.B2
3582 06-19-02
28_00
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""'\t"~.,
..,:11:;' .
.'>"~!i~'
'l'Ji:,
"t!j::'/
STATUS REPORT UNDER RULE 6.12
Name of Decedent · MARY J. WALKER
Date of Death: 7/3/2002
Will No. 21-02-0641
Admin. No. 2102 - 0641
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
State whether administration of the estate is complete:
Yes X No ~
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete ·
3. If the answer to No. 1 is Yes, state the following:
a o
account with the Court ?
Did the personal representative file a final
Yes ~ No X
b. The separate Orphans' Court No. (if any ) for
the personal representative's account is' N/A
c. Did the personal representative state an
account informally to the parties in interest ? Yes X No ~
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with .the
Clerk of the Orphans' Court and maybe attached to~~. ~
HAROLD S, IRWIN, III
Name (Please type or pfin~
64 SOUTH PITT STREET
CARLISLE PA 17013
Address
(717) -2436090
Tel. No.
Capacity- ~
Personal Representative
Counsel for personal
representative
PETITION FOR PROBATE and GRANT OF LETTERS
Social Security No.
201 -18 - 8649
2.J - 0 2. - l4!:U
To: Register of Wills
County of Cumberland in the
Commonwealth of Pennsylvania
Estate of MARY J. WALKER
also known as . Deceased.
The petition of the undersigned respectfully represents that:
Your petitioner, who is 18 years of age or older, is the personal representative named in the last
will of the above decedent, dated NOVEMBER 29, 2001.
Decedent was domiciled at death in PENN TOWNSHIP, CUMBERLAND COUNTY,
PENNSYLVANIA, with her last family or principal residence at 12 SOUTH SIDE DRIVE, NEWVILLE,
CUMBERLAND COUNTY, PENNSYLVANIA.
Decedent, then 81 years of age, died JULY 3, 2002, at CARLISLE REGIONAL MEDICAL
CENTER, CARLISLE, PENNSYLVANIA.
Except as follows, decedent did not marry, was not divorced and did not have a child born or
adopted after execution of the will offered for probate; was not the victim of a killing and was never
adjudicated incompetent.
Decedent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of reai estate in Pennsylvania situated as follows:
TOTAL
$ 21,800.00
$
$
$ 27,900.00
$ 49,700.00
WHEREFORE, petitioner respectfully requests the probate of the last will presented herewith and
the grant of letters testamentary thereon.
..
m"~"A..r-L P l(2.j,-<~,
MARGAR R. RICHWINE
3 MAURI ROAD
M'HO"YSPRINGS.P^,~ . )
Q) ..an~drY\ . 1) 0lQj)"VV
CAROLYN L. AL:KEil1 -
7 PINE ROAD APT 504
MT. HOLLY SPRINGS, PA 17065
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
The petitioners above-named swear that the statements in the foregoing petition are true and
correct to the best of the knowledge of petitioners and that as personal representatives of the above
decedent petitioners will well and truiy administer the estate according to law.
Sworn to and subscribed
before me this ~llay of
Juiy, 2002.
,
\1-i5-10
2\~02-l..oql
Estate of MARY J. WALKER, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW, July.22, 2002, in consideration of the petition attached hereto,
satisfactory proof having been presented before me,
IT IS DECREED that the instrument dated NOVEMBER 29, 2001, described
therein, be admitted to probate and filed of record as the last will of MARY J. WALKER
and Letters Testamentary are hereby granted to MARGARET R. RICHWINE and
CAROLYN L. WALKER.
FEES
Probate, Letters, Etc. $
Short Certificates $
Remmciationxx xtra paq<$;
jcp $
TOTAL $
Filed: 7-16-2002
called atty 7-16-2002
80.00
15.00
6.00
5.00
106.00
HAROLD S. IRWIN I
35 East High Street
Carlisle, PA 17013
717-243-6090
l':l
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9 i: c:! "y:r"'
'",~pc,
"T"'I" '.~I'. .f)' h" t tl "f"ormatj"OJl hcre given is correctly copied from ;In original certificate of death duly filed with
liS tS to certt t ~l 1C III '. , . ~. - - . . f I"
Local Registrar.. The original certificate will be forwarded to the St;Hl: VItal Rtcords OfficI..' for permanent 1 mg.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
me as
P 8481838
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Fee for this certit1cate, $2.00
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COMMONWEALTH OF PENNSYLVANIA. DEPARTMENT OF HEALTH. VITAL RECORDS
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LAST WILL AND TESTAMENT
J.I-CU - LI''-fi
I, MARY J. WALKER, of 1000 South West Street, Carlisle, Cumberland County,
Pennsylvania 17013, do hereby make, publish and declare this to be my last will and
testament, hereby revoking all wills heretofore made by me.
1. I direct my personal representative to pay all of my debts, funeral and
administrative expenses as soon as convenient after my decease. I direct that all
inheritance taxes imposed or payable by reason of my death and interest and penalties
thereon with respect to all property, whether or not such property passes under this Will,
shall be paid by my personal representative out of my estate.
2. I authorize and empower my personal representative to sell any realty
and/or personalty owned by me at my death and not specifically devised or bequeathed
herein, at public or private sale or sales and to give good and sufficient deeds and/or
bills of sale therefore, in fee simple, as I could do if living. My representative is
authorized and empowered to engage in any business in which I may be engaged at my
death, for such period of time after my death as seems expedient to said representative.
3. I give, devise and bequeath all of my estate of whatever nature and
wherever situate to my children, share and share alike, the child or children of any
deceased child taking the share their parent would have taken if living.
4. I nominate and appoint Margaret R. Richwine and Carolyn L. Walker to be
the co-personal representatives of my estate, to serve without bond.
5. I suggest that my personal representative retain the services of Harold S.
Irwin, III, Carlisle, Pennsylvania in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 29th day of
November, 2001.
?;r/7" . W~~.E"-)
MARY . WA E
Signed, sealed, published and declared by the above-named person as and for a
last will and testament, in our presence, who at said person's request, in said person's
presence and in the presence of each other have hereunto set our names as
subscribing witnesses.
fl~)? ~~~U
'f j LlL-/& Ii /lav/;lI).A;
-
ACKNOWLEDGMENT AND AFFIDAVIT
WE, MARY J. WALKER, RHONDA S. IRWIN and HEATHER A. BARBOUR,
the testatrix and witnesses respectively, whose names are signed to the foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that
the testatrix signed and executed the instrument as her last will and that she had signed
willingly, and that she executed it as her free and voluntary act for the purpose herein
expressed, and that each of the witnesses, in the presence and hearing of the testatrix,
signed the will as a witness and that to the best of their knowledge the testatrix was, at
that time, eighteen years of age or older, of sound mind and under no constraint or
undue influence.
. ttcP/~ ai /3/A'lj( fi-<
HEATHER A. BARBOUR
COMMONWEALTH OF PENNSYLVANIA
:55:
COUNTY OF CUMBERLAND
Subscribed, sworn to and acknowledged before me by MARY J. WALKER the
testatrix herein, and subscribed and sworn to before me by RHONDA S. IRWIN and
HEATHER A. BARBOUR, witnesses, this 29TH y of November, 2001.
----...--.-kJ-
r- .... ,
N()t:\lI~'; ,:,r,,1,
H~J!'Olri S. Irwin II\' Nn~:::l.IY Public
\ ~rliSle Boro. Cumberland County
~omTT1iSSion t::2.i.:.:~~.::~:2~, 2002
~,'8'l'l'('! 'P;:~~~;-,~,,'\i:) !'."xn!ic,n c': ~~Dtilries
~
CERTIFICATE OF NOTICE UNDER RULE 5.600
Name of Decedent:
MARY J. WALKER
Date of Death:
AUGUST 5, 2002
Will No.
2002 - 00641
Admin. No.
21 - 02 - 0641
To the Register:
I certify that notice of beneficial interest or estate administration required by Rule
5.6(a) of the Orphan's Court Rules was served on or mailed to the following
beneficiaries of the above-captioned estate on August 14, 2002.
Name
Address
MARGARET R RICHWINE
3 MAURICE RD
MT HOllY SPRINGS PA 17065
CAROLYN l WALKER
7 PINE RD APT 504
MT HOllY SPRINGS PA 17065
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except:
None
HAROLD S. IRWIN, II ESQUI E
August 14, 2002
35 East High Street, Sui e 1
Carlisle, PA 17013
717-243-6090
Atty for Estate of MARY J. WALKER
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG. PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
IRWIN HAROLD S III
64 SOUTH PITT STREET
CARLISLE, PA 17013
____n__ fold
ESTATE INFORMATION: SSN: 201-18-8649
FILE NUMBER: 2102-0641
DECEDENT NAME: WALKER MARY J
DATE OF PAYMENT: 09/02/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 07/03/2002
NO. CD 002963
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $288.32
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$288.32
REMARKS: HAROLD S IRWIN ESQUIRE
CHECK# 8260
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
J........
Inventory of the real and personal estate of
MARY J. WALKER, deceased
.;21- OJ.- t 041
1. REAL ESTATE lOCATED AT 12 SOUTHSIDE DRIVE, NEWVillE, PA 17241 $ 37,500 00
2. BELVEDERE MEDICAL CENTER - Refund 35 53
3. HOFFMAN - ROTH FUNERAL HOME, INC. - Prepaid Funeral Expense Fund 7,500 00
4. M& T BANK - Checking Account No. 762520 5,124 47
5. PP&l - Refund 183 25
6. PRUDENTIAL - Retirement Check 28 37
7. REAL ESTATE TAX PRO-RATION 267 31
I
I
"
.
,
. ,
,
TOTAL $ 50,638 93
COMMONWEALTH OF PENNSYLVANIA:
:55:
COUNTY OF CUMBERLAND
MARGARET R. RICHWINE and CAROLYN L. WALKER, being duly sworn according to law,
depose and say that they are the executrices of the estate of MARY J. WALKER, late of Penn
Township, Cumberland County, Pennsylvania, deceased, and that the within inventory made by
them, the said executors, of the entire estate of said decedent, consisting of all of the personal
property and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the
figures opposite each item of the inventory represent its fair value as of the date of decedent's death.
7Jltl(c3.r7h7/ .(? iJ;1?//!-I~e /
MAR RET R. RICH NE Executnx
q'\ a Jk~~ n~~ Ll~jc-'V P--Jd~~)
AROL YN L. WALK Execu rix
Sworn to and subscribed before me
7" ay of August, 2003.
SEAL
tiAAOlO S. IRWIN, 11\, NOTARY BLle
CARLISLE BOROUGH. COUNTY OF CUMB NO
M{ COMMISSION EXPIRES OCTOBER 22. 2006
--"83
Date of Death:
.JULY
2002
Day
Month
Year
INSTRUCTIONS
1 . An inventory must be filed within three months after appointment of personal representative.
2. A supplemental inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty.
4. See Article IV, Fiduciaries Act of 1949.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG~ PA 17128-0601
7~ 75-- iC'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-10-2003
WALKER
07-03-2002
21 02-0641
CUMBERLAND
101
HAROLD S IRWIN
STES 201 202
35 E HIGH ST
CARLISLE
III
PA 17013
~e/
~tJY--
REV-1541EXAFP(0l-Ul
MARY
J
Allount Rellitted
CHANGED
llJ
(2J
(3J
(4J
(5J
(6J
(7J
37.500.00
.00
.00
.00
13.138.93
.00
.00
(8J
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiif,,=i5'4i-EX-AFP--foFo3Y-Nijr-iCE--OF-i-NHERiTAN-CE-TAX-APPRA-isEHENY-,--ALU)"WA'ifcroR"-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WALKER MARY J FILE NO. 21 02-0641 ACN 101 DATE 11-10-2003
TAX RETURN WAS: (X J ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held stock/Partnership Interest (Schedule C>
4. Mortgages/Notes Receivable {Schedule DJ
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property {Schedule FJ
7. Transfers {Schedule GJ
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ad... Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
NOTE: I~ an assessment was issued previously, lines
re~lect ~igures that include the total o~ ALL
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
(9J
llOJ
14,611.90
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
50,638.93
44.23] 73
6,407.20
.00
6,407.20
14, lS and/or 1&, 17, 18 and 19 will
returns assessed to date.
.00
288.32
.00
.00
288.32
<ft....ft. I" AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-J
09-02-2003 CD002963 .00 288.32
BALANCE OF UNPAID INTEREST/PENALTY AS OF 09-03-2003 TOTAL TAX CREDIT 288.32
BALANCE OF TAX DUE .00
INTEREST AND PEN. 6.00
TOTAL DUE 6.00
29.619.83
(l1J
112J
113J
114J
.00 X 00 =
6,407.20 X 045 =
.00 X 12 =
.00x15=
119J=
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.J
RESERVATION: Estates of decedents dying on or before Decellber 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the COllmonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
PAYMENT:
Detach the top portion of this Notice and submit with your paYllent to the Register of Wills printed on the reverse side.
--Make chlilck or Money order payable to: REGISTER OF HILLS" AGENT
REFUND (CR):
A refund of a tax credit, which was not requested on the Tax Return, may be requested by cOllpleting an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraise.ent, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice Must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Departllent of Revenue, Board of Appeals, Dept. 281021, HarriSburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS:
Factual errors discovered on this assessllent should be addressed in writing to: PA Depart.ent of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent"s death, a five percent (5%) discount of
the tax paid is allowed.
PENALTY:
The 15% tax a.nesty non-participation penalty is co.puted on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after tho end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January I, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which beca.e delinquent on and after
January I, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest
Rate Factor Year Rate Factor Year Rate
Daily
Factor
Year
1982 20% .000548 1987 ., .000241 1999 n .000192
1983 16% .000438 1988-1991 11% .000301 2000 8% .000219
1984 11% .000301 1992 9% .000247 2001 9% .000241
1985 13% .000356 1993-1994 n .000192 2002 6% .000164
1986 10% .000214 1995-1998 ., .000241 2003 5' .000137
-- Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becOlles delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is .ade after the interest co.putation date shown on the
Notice, additional interest Ilust be calculated.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
IRWIN HAROLD S III
64 SOUTH PITT STREET
CARLISLE, PA 17013
nnun fold
ESTATE INFORMATION: SSN: 201-18-8649
FILE NUMBER: 2102-0641
DECEDENT NAME: WALKER MARY J
DATE OF PAYMENT: 11/17/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 07/03/2002
NO. CD 003232
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $6.00
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$6.00
REMARKS: HAROLD S IRWIN III ESQUIRE
TAX PAYMENT SAME DAY 11/17/03
CHECK# 8442
SEAL
INITIALS: SK
RECEIVED BY:
REGISTER OF WILLS
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
/"}-"}$/O
'v
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INOIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
HAROLD S IRWIN
STES 201 202
35 E HIGH ST
CARLISLE
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-10-2003
WALKER
07-03-2002
21 02-0641
CUMBERLAND
101
III
*'
REY-lS47 EX AFP [DI-D5J
MARY
J
Allount Rellitted
PA 17013
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-,,=is4-'r-Eif-AFP--foFiiirijoiIcnlF-YNHEifITANCE-TAirAPPRA-IsEiiEijT~--ALi-owAi-fcnjR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WALKER MARY J FILE NO. 21 02-0641 ACN 101 DATE 11-10-2003
TAX RETURN WAS, (X I ACCEPTED AS FILED
CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate {Schedule AJ
2. Stocks and Bonds {Schedule BJ
3. Closely Held stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule DJ
5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E)
6. Jointly Owned Property {Schedule FJ
7. Transfers {Schedule GJ
8. Total Assets
III
(21
(31
(41
(51
(61
(71
37.500.00
.00
.00
.00
13,138.93
.00
.00
[BI
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ad... Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule IJ
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule JJ
14. Net Value of Estate Subject to Tax
[91
1101
14,611.90
29.619.83
(111
1121
1131
1141
NOTE: I~ an assessment was issued previously, lines
re~lect ~igures that include the total o~ ALL
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16J
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
NOTE: To insure proper
credit to your account3
submit the upper portion
of this form with your
tax payment.
50,638.93
44 231 73
6,407.20
.00
6,407.20
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
.00 X 00 =
6,407.20 X 045 =
.00 X 12 =
.00 X 15 =
[191=
.00
288.32
.00
.00
288.32
~ITS:
"M.N I ,+, AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-I
09-02-2003 CD002963 .00 288.32
BALANCE OF UNPAID INTEREST/PENALTY AS OF 09-03-2003 TOTAL TAX CREDIT 288.32
BALANCE OF TAX DUE .00
INTEREST AND PEN. 6.00
TOTAL DUE 6.00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
[ IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" [CRI, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I
RESERVATION: Estates of decedents dying on or before Dece.ber 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Co.monwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOnCE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by co.pleting an ~Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
Any party in interest not satisfied with the appralse.ent, allowance, or disallowance of deductions, or assessment
of tax (inclUding discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, HarriSburg, PA 17128-1021, OR
--election to have the .atter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-15011 for an explanation of ad.inistratively correctable errors.
If any tax due is paid within three (3) calendar .onths after the decedent's death, a five percent (5%) discount of
the tax paid is allowed.
The 15% tax amnesty non-participation penalty is~computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the sa.e time period as YOU would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) .onths and one (1) day from the date of
death, to the date of payment. Taxes which beca.e delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Depart.ent of Revenue. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest
Rate Factor Year Rate Factor Year Rate
Year
Daily
Factor
1982 20% .000548 1987 91- .000247 1999 7% .000192
1983 16% .000438 1988-1991 11% .000301 2000 8% .000219
1984 111- .000301 1992 9% .000247 2001 9% .000247
1985 13% .000356 1993-1994 7% .000192 2002 6. .000164
1986 10% .000274 1995-1998 9. .000247 2003 5. .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax bec~as dalinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest co~putation date shown on the
Notice, additional interest .ust be calculated.
/ /) - -:/16--: /0
~ BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG~ PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
*'
REV-IU1 EK ~F" (OI-OS)
HAROLD S IRWIN
STES 201 202
35 E HIGH ST
CARLISLE
III
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
12-15-2003
WALKER
07-03-2002
21 02-0641
CUMBERLAND
101
MARY
J
A.aunt Remitted
PA 17013
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account} subllit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE'Fi60TEx--AF,"P--foFoiY------...--INHERITANcrTAiCsTATE~iE-N.nrF-Ac-couiiT--.ii".---------------------
ESTATE OF WALKER MARY J FILE NO. 21 02-0641 ACN 101 DATE 12-15-2003
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATIDN OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-10-2003
PRINCIPAL TAX DUE:_ 288.32
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
09-02-2003 CD002963 .00 288.32
11-17-2003 CD003232 6.00- 6.00
TOTAL TAX CREDIT 288.32
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
. IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $lJ
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT'" (eR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FoRH FOR INSTRUCTIONS. )
PAVMENT:
Detach the top portion of this Notice and submit with your pay~ent ~ade payable to the na.e and address
printed on the reverse side.
If RESIDENT DECEDENT ~ake check or money order payable to: REGISTER OF WILLS, AGENT.
If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, ~ay be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REY-13l3). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-3020 (TT only).
REPLV TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, HarriSburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5X) discount
of the tax paid is allowed.
PENAL TV:
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest Daily
Vear Rate Factor Vear Rate Factor Vear Rate Factor
1982 20X .000548 1987 9X .000247 1999 n .000192
1983 l6X .000438 1988-1991 11X .000301 2000 8% .000219
1984 11X .000301 1992 9X .000247 2001 9X .000247
1985 13X .000356 1993-1994 7X .000192 2002 6% .0110164
1986 lOX .000274 1995-1998 .% .000247 2003 5% .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is .ade after the interest computation date shown on the
Notice, additional interest must be calculated.
d:
( .
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
IN RE: ESTATE OF MARY JANE WALKER,
DECEASED
No. 21-02-641
PROOF OF CLAIM
SARAH A. TODD MEMORIAL HOME, 1000 West South Street, Carlisle, P A
17013-2798, files this claim against the Estate of Mary Jane Walker in the sum of
$31,691.65 in accordance with the invoice attached hereto. The sum of $31,691.65 is a
priority claim under 20 Pa. C.S.A. S 3392(3) for the value of nursing services performed
for the decedent within six (6) months of death.
LATSHA DAVI
, .
Date:
1! It>! DZ
By:
adwiCK O. Bogar
Attorney No. 83755
P.O. Box 825
Harrisburg, PA 17108-0825
(717) 761-1880
Attorneys for Claimant,
Sarah A. Todd Memorial Home
"
77388
09/13/2002 11:15
2459733
SARAH TODD
PAGE 03/03
J
Statement
United Church of Christ Homes
Sarah A. Todd Memorial Home
1000 West South Street
Carlisle, PA 17013
Statement Date: 06/12/2002
Estate of Mary Jane Walker
C/O: Harold S. Irwin III
35 E. High Street
Carlisle, PA 17013
Due Date: 06/26/2002
Re: Mary J Walker
Account Nr: 100826
Date
Description
Days
Quant
Rate
Chs.rge s
Payments
Balance
BALANCE FORWARD
31,090.82
31,090.82
NOTE:
Please remit by 9/26/2002, the Last amou,nt printed on the stmt. please
include Acct Nr. from statement on MEMO LINE of your check. Any pay-
ments made after 08/31/02 do not reflect on statement; please deduct
any additional payments that you made and remit remaining balance.
BEGINNING 7/1/02 A $10 FEE WILL BE CHARGED FOR ALL RETURNED CHECKS.